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  8. Article 12 - Tax on Transfers of Stock and Oth...


Article 12 - Tax on Transfers of Stock and Other Corporate Certificates


  • 270 - Amount of Tax.
  • 270-B - Exemption of Certain Transfers to Legatees and Others.
  • 270-C - Transfers by Operation of Law; Special Exemptions.
  • 270-D - Tax Surcharge.
  • 270-E - Maximum Amounts of Tax.
  • 271 - Stamps, How Prepared and Sold.
  • 271-A - Sale of Stamps.
  • 272 - Penalty for Failure to Pay Tax; Liability for Tax of Agent or Broker.
  • 273 - Canceling Stamps; Penalty for Failure.
  • 274 - Contracts for Dies; Expenses, How Paid.
  • 275 - Illegal Use of Stamps; Penalty.
  • 275-A - Registration; Penalty for Failure.
  • 276 - Power of Tax Commission.
  • 277 - Penalties; How Recovered.
  • 278 - Effect of Failure to Pay Tax.
  • 279 - Application of Taxes.
  • 279-A - Determination of Tax.
  • 279-B - Warrant for the Collection of Taxes.
  • 280 - Refund of Tax Erroneously Paid.
  • 280-A - Rebate for Stock Transfer Tax Paid; Penalty for False Claims.
  • 281 - Statute of Limitations Not Applicable.
  • 281-A - Alternative Method of Collection.
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